If you are participating in a health savings account (HSA) or flexible spending account (FSA), you can use pre-tax dollars to cover eligible expenses. IRS Code 213(d) defines eligible health care expenses as amounts paid for the diagnosis, cure, mitigation or treatment of a disease, and for treatments affecting any part or function of the body. The expenses must be primarily to alleviate a physical or mental defect or illness.
To help better understand what is and isn’t eligible, we’ve developed a list of both based on an interpretation of the IRS Code 213(d) definition. This list is not meant to be all-inclusive. Other expenses not specifically mentioned may also qualify.
For a more detailed list of eligible and ineligible expenses, check your UMR plan document.
Health care FSA contribution amounts will be limited beginning in 2013 due to Health Care Reform Law. Please refer to your plan document for the specific contribution limits allowed by your plan.
Eligible Expenses
Dental Services
Dental Services
Dental X-Rays
Dentures
Exams/Teeth Cleaning
Extractions
Fillings
Gum Treatment
Oral Surgery
Orthodontia/Braces
Lab Exams/Tests
Blood Tests
X-Rays
Cardiographs
Laboratory Fees
Metabolism Tests
Spinal Fluid Tests
Urine/Stool Analyses
Vision Services
Eye Examinations
Eyeglasses
Contact Lenses
Laser Eye Surgeries
Artificial Eyes
Prescription Sunglasses
Radial Keratotomy/LASIK
Medical Treatments/Procedures
Acupuncture
Alcoholism (inpatient treatment)
Drug Addiction
Hearing Exams
Hospital Services
Infertility
In Vitro Fertilization
Norplant Insertion or Removal
Physical Exam (not employment related)
Physical Therapy
Reconstructive Surgery (if medically necessary due to congenital defect or accident)
Rolfing
Speech Therapy
Sterilization
Transplants (including organ donor)
Vaccinations/Immunizations
Vasectomy and Vasectomy Reversal
Weight Loss Programs (as prescribed by your doctor)
Well Baby Care
Medical Equipment Supplies and Services
Abdominal/Back Supports
Ambulance Services
Arches/Orthopedic Shoes
Contraceptive, prescribed
Counseling
Crutches
Guide Dog (for visually/hearing impaired)
Hearing Devices and Batteries
Hospital Bed
Lead Paint Removal (if not capital expense and incurred for a child poisoned)
Learning Disability (special school/teacher)
Medic Alert Bracelet or Necklace
Oxygen Equipment
Prescribed Medical and Exercise Equipment
Prosthesis
Splints/Casts or Support Hose (if medically necessary)
Syringes
Transportation Expenses (mileage and parking)
Tuition Fee at Special School for Disabled Child
Weight Loss Drugs (to treat specific disease)
Wheelchair
Wigs (hair loss due to disease)
Medication
Insulin
Prescribed Birth Control & Vitamins
Prescription Drugs
Obstetric Services
Lamaze Class
Midwife Expenses
OB/GYN Exams
OB/GYN Prepaid Maternity Fees (reimbursable after date of birth)
Prenatal and Postnatal Treatments
Practitioners
Allergist
Chiropractor
Christian Science
Dermatologist
Homeopath
Naturopath
Osteopath
Physician
Psychiatrist
Know your eligible & ineligible expensesUse Your Health Care Dollars Wisely
Expenses that could be considered dual purpose (having both medical and personal benefits) may need a medical practitioner’s note explaining the diagnosis and treatment action that is needed for this specific medical condition. This list is not meant to be all inclusive.
Over-the-Counter ItemsAs of Jan. 1, 2011, over-the-counter medicines/drugs are not allowed without a prescription.
Eligible
Medicines/drugs with a prescription
Over-the-counter supplies (including contact solution, Band-Aids, crutches, etc.)
Ineligible
OTC items purchased for personal use
Medicines/drugs without a prescription
Babysitting and Child Care
Contact Lens or Eyeglass Insurance
Cosmetic Surgery/ Procedures
Dancing/Exercise/Fitness Programs
Diaper Service
Electrolysis
Personal Trainers or Exercise Equipment
Hair Loss Medication
Hair Transplant
Health Club Dues
Insurance Premiums and Interest
Long-Term Care Premiums
Marriage Counseling
Maternity Clothes
Vitamins or Nutritional Supplements
Swimming Lessons
Teeth Whitening/ Bleaching
Personal Care Items
The IRS does not allow the following expenses to be reimbursed under HSAs and FSAs, depending on the exclusions in your FSA plan.
Expenses to promote general health are not eligible expenses unless prescribed by a physician for a specific medical ailment. This list is not meant to be all-inclusive.
Ineligible Expenses
© 2012 United HealthCare Services, Inc. UM0075 0912
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